The Code of Virginia (§58.1-3201) requires that all jurisdictions in the Commonwealth periodically perform a general reassessment, requiring at least 1 reassessment every 6 years.

In 1977, the code was amended to further stipulate that all property must be assessed at 100% of market value. Since real estate taxes provide the bulk of each jurisdiction's tax revenue, it is essential that property be periodically reassessed to ensure that taxes are levied in an equitable manner.

Not necessarily. Your assessed value and the County's tax rate are used in conjunction to determine the final tax bill. The Board of Supervisors will analyze the new assessment and weigh it with the fiscal needs of the County to help determine the local tax rate.

The general reassessment process is very laborious and time intensive. The entire process takes between 12 and 18 months to perform and requires that an assessor physically visit and assess every parcel in the County. For the County to perform this task internally would require the addition of full-time staff and resources. Using economies of scale, an outside firm that specializes in such work can perform the reassessment at a greatly reduced cost to the County.

Recent sales are analyzed to determine market value rates for all applicable land, outbuilding, and structural features. Those rates are then applied to the factual data about each parcel and adjusted with quality and depreciation factors to equalize the property value with other like parcels.

As with all real estate analysis, location is a primary concern for assessing the valuation of a property. Features such as water frontage, accessibility, and pleasing views are extremely desirable and add to the intrinsic value of the property. Conversely, poor location such as proximity to a landfill or flood zones can decrease the value of a parcel.

As more and more land is developed, the supply of available vacant land decreases, driving the sales prices of land higher. As sales prices of land increase, so does the subsequent value of all land, improved or otherwise.

Smaller tracts will typically sell at a higher unit value than larger tracts. For example, a 1 acre house site which sells for $15,000 has a unit value of $15,000 per acre. A 100 acre tract which sells for $200,000 has a unit value of $2,000 per acre.

A "Home Site" or "House Site" is all or part of a parcel that is best suited for single family residential construction. Applying the concept of "Highest and best use", this part of the land parcel is worth significantly more than the residual acreage.

The assessed value is the sum of the value of all the factors on your property. Outbuildings such as sheds, barns, and detached garages add functionality and utility to your property, thereby increasing the market value of your parcel.

All real property must be assessed. Once a foundation has been laid, a structure is considered to exist and therefore has a certain value. Based on permits, building materials, plans, and other information, the completed value of the structure can be estimated.

The assessment is based on whatever is present as of January 1, at which time the structure may only be partially complete. To account for this, only a certain percentage of the estimated completed value is used in determining the current assessed value of the property.

The Board of Supervisors will determine the new tax rate once the reassessment is completed. According to the Code of Virginia (§58.1-3321) the overall amount of real property tax revenue cannot increase more than 1% without the Board of Supervisors conducting public hearings.

If you feel that your assessment is not equitable with other properties in the County or does not accurately reflect the real estate market, then you should make an appointment with the assessors. You should be prepared to state your case and provide any evidence to support your position. For more information, visit the Commissioner of Revenue page.

Any materials that may assist the assessors in gaining an accurate portrait of your property may be used to support your position at the hearings. For an appraisal to accurately reflect market conditions, however, it must have been conducted within the past 6 months.

If you feel that a substantial error has been made, then you should schedule an appointment. However, consider the following scenario: you schedule a hearing with the assessors, the assessors consider your position and adjust your assessment down $5,000. Applying the County Administrator's Proposed Budget tax rate of $0.72, the decrease in your annual taxes due would equate to $36.

To answer the question, you have to decide whether or not your time and effort is worth the potential change in taxes due.

Should you attend a hearing with the Board of Assessors but not be satisfied with the result, you may schedule a further hearing with the Board of Equalization. After the Board of Equalization has made its changes, should you still not be satisfied, you have the right to petition the Court for an appeal. The decision of that appeal will be final.

Medicaid, Medicare and private insurance polices include the cost of ambulance transport. As the cost of providing emergency medical services increase, Caroline leaders have sought ways to pay for these services without raising property taxes. Many other local governments in Virginia have found that billing Medicaid, Medicare and private insurance for ambulance transport service has resulted in revenue being recovered to help fund Fire and EMS services.

Caroline joins more than 60 cities, counties, and towns in Virginia that currently charge fees for EMS transport services.

County citizens can register to vote at the Registrar's Office located at 212 North Main Street in Bowling Green. Voters must register at least 29 days prior to the election in which they wish to participate.

In accordance with Section 36-99 of the Code of Virginia, the purpose of the Building Department is to protect the health, safety and welfare of the residents of the Commonwealth of Virginia, provided that buildings and structures should be permitted to be constructed at the least possible cost consistent with recognized standards of health, safety, energy conservation and water conservation, including provisions necessary to prevent overcrowding, rodent or insect infestation, and barrier-free provisions for the physically handicapped and aged.

The Virginia Uniform Statewide Building Code (VUSBC) is a state regulation promulgated by the Virginia Board of Housing and Community Development, a Governor appointed board, for the purpose of establishing minimum regulations to govern the construction and maintenance of buildings and structures.

The provisions of the Virginia Uniform Statewide Building Code (VUSBC) are based on nationally recognized model building and fire codes published by the International Code Council, Inc. The model codes are made part of the VUSBC through a regulatory process known as incorporation by reference. The VUSBC also contains administrative provisions governing the use of the model codes and establishing requirements for the enforcement of the code by the local building department.

He is the executive official in charge of the building department and responsible for the enforcement of the Virginia Uniform Statewide Building Code (VUSBC) in Caroline County. His specific powers and duties are outlined in Section 105 of the VUSBC.

The building department office is in the Planning and Community Development building located at 233 West Broaddus Avenue in Bowling Green. All forms and information are available at the front counter or online.

If your permit application is complete and has no issues during plan review that would require additional submittals, you can expect a residential permit within 21 days and a commercial permit within 45 days.

A completed application with an approved E&S plan. The permit fee and usually an E&S Bond will be required prior to the permit being issued. Please see contact us at 804-633-4303 to discuss the details.

Inspectors will be looking for a mature and healthy yard free of any drainage or erosion problems. All temporary E&S controls must be removed prior to a bond release. The final grade and drainage pattern must closely match what was presented on approved plans.

RPA stands for Resource Protection Area. RPA buffers are mandated under the Chesapeake Bay Act. RPAs are typically a 100% protected buffer from the edge of a waterway or wetland. Valuable information on RPAs can be found in Caroline County's Homeowner's Guide to Waterfront Living (PDF).

Yes. Environmental staff members are eager to assist homeowners with pre-existing drainage or stabilization problems. Please call 804-633-4303 or stop by the Planning and Community Development office at 233 West Broaddus Avenue between the hours of 8:30 a.m. - 5 p.m.

The Planning Commission (PC) is a body established by State law. The mission of the PC is to promote the orderly development of the County and its environs. The PC serves in an advisory capacity to the Board of Supervisors. The PC must always abide by and comply with the powers granted to it by the Zoning Ordinance and the State-enabling act.

The Planning Commission consists of Caroline County residents (presently 5) appointed by the Board of Supervisors (BOS). Each member is also a resident of the election district of the Board member who appoints him. At least 0.5 of the members appointed shall be owners of real property.

The Planning Commission is empowered by Section 15.2-2160 - 2307 of the State Code of Virginia to:- Appoint subcommittees and/or advisory committees- Approve subdivision plats- Authorize the development of studies and surveys for the preparation of a comprehensive plan- Exercise general supervision of, and make regulations for, the administration of its affairs- Review the adopted comprehensive plan every 5 years- Review and recommend adoption of subdivision, zoning, Chesapeake Bay and other land development regulations and policies- Review and submit an annual capital improvement plan to the BOS

A family subdivision is a division of land where both the granter and grantees are members of the same immediate family. The immediate family includes the following: grandparents, parents, children, siblings, grandchildren, aunts, uncles, nieces, and nephews.

Family subdivisions can be created by right in the Rural Preservation (RP) zoning district only. Family subdivisions differ from minor subdivisions in 4 ways. First, after the land is transferred to the immediate family member it cannot be transferred to a non-immediate family member for 5 years. Secondly, the parcel transferred to a family member has to be a minimum of 2 acres (not 10 acres as required as a minor subdivision in the RP zoning district). Additionally, the newly created parcel has to be served by a 20 foot wide right-of-way from an existing state road. Finally, the parcel has to be used for their family member's immediate housing needs.

A minor subdivision is a division of land where only 2 lots are created; 1 new lot, and the remainder of the original parcel. Both parcels have new creation dates because of this division. Each lot must meet the dimensional criteria as specified in the zoning ordinance for the district in which it is located.

Boundary Line Adjustments (BLA) and Lot Line Vacations are also considered minor subdivisions. BLAs are the way in which one parcel transfers acreage to or from an adjacent property. When 2 or more lots are being combined, it is considered a lot line vacation.

A major subdivision is a division of land where 3 or more lots are created. This type of development requires the installation of a road constructed to Virginia Department of Transportation (VDOT) standards and Planning Commission approval.

The staff will review the application to verify its completeness. Once the application is accepted, any deficiencies will be noted and told to the owner, applicant and/or agent. If this is an administratively approved subdivision (minor or family) the Subdivision Agent will conduct a review of the application and plat to ensure all requirements have been met.

If it is a major subdivision it will be placed on the agenda for the appropriate Technical Review Committee (TRC) and Planning Commission meetings based on the submission date. TRC meetings are generally held the 1st Wednesday of each month to discuss and review site plans and subdivision plats, while the Planning Commission meetings are generally held on the 3rd Wednesday of each month.

The applicant will receive notice of the date, time, and place for the Planning Commission action on the application. The Subdivision Agent will prepare a staff report for the Commission members concerning the request, which will include pertinent code sections and factual statements. The applicant will receive a copy of this report approximately one week prior to the meeting. Members of the Commission may inspect the property prior to the meeting to better appreciate the request. However, the members do not generally meet with the applicant during the inspection or prior to the Commission meeting.

All man-made improvements to real property require a building/zoning permit. This includes, but is not limited to, new homes, additions, alterations/renovations, garages, sheds, decks and swimming pools (above and in ground). Please contact the office at 804-633-4303 if you are unsure as to whether a permit it required for your project.

If a legally platted piece of property zoned for residential use can meet the requirements for a drain field and well or has access to public water and/or sewer it is considered a buildable lot. The single family dwelling must also be able to meet the required setback from the property lines.

However, there are minimum acreage requirements when subdividing property to create a residential building lot. For information on subdividing property please visit the Planning page.

A certified house location survey is a site plan that has been prepared by a surveyor, engineer or architect, who is licensed by the Commonwealth of Virginia, showing the proposed location of the dwelling with distances to the all property lines (setbacks). A certified house location survey is required on parcels of land of 3 acres or less in size.

Generally, the answer is no, however there are exceptions for property within the Rural Preservation or Agricultural Preservation districts. Please contact the office at 804-633-4303 for additional information.

A setback is the minimum distance by which any building or structure must be separated from a lot line. In Rural Preservation and Agricultural Preservation districts the setbacks for a principal structure (house) are based on the acreage of the parcel. Article XII of the Zoning Ordinance delineates the setbacks for property located in the Rural Preservation and Agricultural Preservation districts as well as Lake Caroline, Lake Land or and Caroline Pines subdivisions. Please contact our office at 804-633-4303 for setback requirements in other subdivisions located within the County.

Note: Double frontage lots, for the purpose of setbacks, have 2 front yards and 2 side yards.

An accessory building/structure may be any of the following: - Barn- Carport- Detached garage- In-ground or above ground pool, or similar structures not intended to provide living quarters- Storage building/shed (metal, prefab, stick-built)

Note: The following cannot be used as an accessory building/structure: - Camper- Mobile/manufactured home- Recreational vehicle- Semi-trailer- Shipping container- Vehicle or portions of a vehicle

In the Rural Preservation or Agricultural Preservation districts the setbacks are:- From principal structure (house): 10 feet- From other accessory structure: 6 feet- Front yard: Same as the front setback for a principal structure as shown in Article XII of the zoning ordinance- Side yard and rear yard: At least 5 feet from property line

In other zoning districts the setbacks are the same except the accessory structure cannot be located within the front yard. For example, if the house is located 65 feet from the front property line, the accessory structure must be at least that distance from the front property line.

A rezoning is required if the proposed use is permitted neither by right nor as a special exception under the property's current zoning classification. To apply reasonable conditions in addition to the regulations of the desired zoning classification, "proffers" must be submitted in writing with the application.

Typically, proffers relate to such things as use restrictions, timing/phasing of development, off-site improvements, additional aesthetic features, capital contributions and similar items not a part of the normal plan approval process.

Some uses, because of their unique nature or their impact on adjacent land uses, are not permitted by right, but may, under certain conditions be deemed acceptable in certain locations. If such is the case with the use proposed for a certain piece of property, a special exception, special use or conditional use permit is required.

Some uses are not listed nor can they be classified under an existing use in the zoning ordinance. In these cases staff will assist the applicant in determining the appropriate zoning text amendments to permit the proposal as a use under the special exception permit process. In these unique situations the applicant will be filing for a zoning text amendment as well as a special exception permit.

Often a property has been rezoned with proffers attached to the rezoning. During the course of the development of the property a situation occurs that generates the need to modify the proffered conditions.

In these instances the applicant will request the County modify the proffers to address the particular situation(s). In order for this to occur the applicant will have to submit a proffer amendment application to the County, which provides the reasons for the modification(s) to the original proffered conditions.

The Board of Zoning Appeals (BZA) is a semi-judicial body established by State law and County Ordinance, to provide relief in special circumstances where the exact application of the terms of the ordinance would be unduly restrictive and cause an undue hardship. Without this body to decide on such matters, solutions to unique development problems would have to be accomplished by numerous detailed amendments to the ordinance or through a lawsuit. Therefore, the function of the BZA is to hear and decide upon the interpretation and the application of the provisions of the zoning ordinance in these cases.

Although the BZA has certain discretionary powers in making its decisions, these powers have definite limits. The BZA must always abide by and comply with the powers granted to it by the Zoning Ordinance and the State-enabling act.

The Board of Zoning Appeals is empowered by Section 15.2-2309 - 15.2-2315 of the State Code and Article XVIII, Section 4 of the Zoning Ordinance to:- Hear and decide on variances to the Zoning Ordinance.- Hear and decide on appeals from any order, requirement, decision or determination made by the Zoning Administrator in the enforcement or interpretation of the zoning ordinance. The Zoning Administrator is responsible for interpreting the terms and conditions that are not specifically addressed in the Ordinance. The Administrators decision must be issued in writing and is filed and available for review. The written interpretation must include the rationale for the decision and cite specific policies of the Board of Supervisors (BOS) as expressed in the adopted Comprehensive Plan that support the interpretation.

A variance permits a reasonable deviation from the provisions in the zoning ordinance regulating the size or area of a lot or parcel of land, or the size, area, bulk or location of a building or structure when the strict application of the ordinance would result in unnecessary or unreasonable hardship to the property owner. Such need for a variance is not shared generally by other properties, and provided that such a variance is not contrary to the intended spirit and purpose of the ordinance, and if granted, would result in substantial justice being done. A granted variance becomes a vested right that is transferred with the property.

A zoning violation is when a property owner allows his property to accumulate a significant amount of trash, junk, debris, or the property is being used for an activity which is not a permitted use under the zoning ordinance of the County or the terms of a zoning permit has been violated by the property owner.

All dog owners must purchase an annual license for all dogs4 months of age or older. Licenses may be purchased at the Treasurer's Office located at 212 N Main Street in Bowling Green. A certificate of vaccination must accompany license applications. The cost is $5 per individual dog. For more information, visit the Treasurer's Office page.

Caroline County moved to a Permanent Vehicle License Decal sticker that remains valid as long as the vehicle is owned by the purchaser. The Decal must be displayed on the front windshield of all vehicles garaged, stored or parked in Caroline County. The purchaser is billed each year for a Decal on the 1st half of your annual tax bill. With the purchase of a new or used vehicle, a Permanent Vehicle License Decal must be obtained within 30 days of the sale. To purchase a Permanent Vehicle License Decal, you must present a valid state vehicle registration to the Commissioner of the Revenue to register your vehicle with the county. New residents to Caroline County must purchase a Permanent Vehicle Decal within 30 days after moving here. Once your vehicle is registered you may purchase your Vehicle Decal from the

On odd-number months such as January and March, etc., 2 meetings will be held on the 2nd and 4th Tuesdays. On even-numbered months such as February, April, etc., the BOS will hold only 1 meeting on the 2nd Tuesday. Work sessions are also scheduled throughout the year as required. All regular meetings are held at the Auditorium of the Community Services Center, 17202 Richmond Turnpike, Milford, VA 22514. For more information, contact the County Administrator's Office at 633-5380 or

The main county park on Devils Three Jump Road and other recreational facilities (such as miniparks) may be rented by contacting the Recreation Department at 804-633-7277. The Community Services Center auditorium, conference rooms and gymnasium may be reserved by contacting the Department of Public Works at 804-633-4386. Fees may apply.

County citizens can register to vote at the Registrar's Office located at 212 North Main Street in Bowling Green. Voters must register at least 29 days prior to the election in which they wish to participate. For more information, call 804-633-9083 or visit the

The Department of Planning and Community Development is responsible for assigning 911 addresses. The office is located at 233 West Broaddus Avenue in Bowling Green (next to McDonald's). For more information, call the office at 804-633-4303 or

Contact your service provider at the phone number listed on the bill. Caroline County serves as the franchise agent for all cable television service providers in Caroline. If you are unable to resolve a concern to your satisfaction, contact the County Administrator's Office at 804-633-5380.

The County operates 8 solid waste convenience sites located throughout the County. The majority of household solid waste can be disposed of at these facilities. For a site location near you and operating hours, visit the

Job openings are posted on the County website and advertised in The Caroline Progress. Many openings are also advertised in The Free Lance-Star. All applicants must complete a Caroline County employment application available online, or by contacting the County Administrator's Office at 804-633-5380 or

Most County offices are open from 8:30 a.m. - 5 p.m. Monday - Friday. Some offices, including constitutional officers, operate on a slightly different schedule. For specific office hours, refer to individual web pages or call the office in question.

Property records can be researched at the Clerk of the Circuit Court located in the main County courthouse on the corner of Main Street and Courthouse Lane in Bowling Green. Contact the Clerk by telephone at 804-633-5800 or visit the

State law requires every board of supervisors in the Commonwealth to adopt a comprehensive plan and to update the plan at least every five years. The plan is a set of documents that describes the County’s vision of future development. It typically includes maps, plats, charts and other descriptive data. The Comprehensive Plan assists localities in deciding if, when and where to stimulate growth and to prepare for its consequences. The current plan contains several sub-area plans that offer a vision for what future development in certain communities of the County should look like. Current sub-area plans include Ladysmith, Carmel Church, Port Royal, Cedon, Dawn, Chilesburg, Skinker's Neck and Bowling Green/Milford. Many sub-area plans were developed by a committee made up of local residents. Each component was reviewed and approved by the Board of Supervisors following public meetings and public hearings. Copies of the comprehensive plan may be obtained by contacting the Planning Department at 804-633-4303 or by visiting the

Zoning allows the County to regulate land use according to the objectives of the Comprehensive Plan and prevent incompatible land uses within designated areas. The Zoning Ordinance contains text and maps dividing the County into districts, showing the regulations that apply in each district and providing for enforcement, variances, conditional zoning, special exceptions, appeals and penalties. It enables the County to regulate, restrict, permit and prohibit the following in each district: - Areas and dimensions of land, water and air to be occupied by buildings, structures, and uses and courts, yards, and other open spaces to be left unoccupied by uses and structures, including variations in the sizes of lots based on whether public water/sewer systems are available or used - Determine the use of land, buildings & structures and other premises for agricultural, business, industrial, residential, flood plain, and other specific uses - Excavation or mining of soil or other natural resources - Size, height, area, bulk, location, erecting, construction, reconstruction, alteration, repair, maintenance, razing and removal of structures For additional information on the Zoning Ordinance, contact the Planning Department at 804-633-4303 or

The governing body of each Virginia locality must also adopt an ordinance to assure the orderly subdivision and development of land. Subdivision is the process of creating one or more new lots from an existing parcel. The subdivision ordinance includes regulations and development standards for matters such as: - The coordination of streets as to location, interconnections, widths, grades and drainage - The dedication of land for streets, public utility easements and other public improvements - Drainage and flood control - Minimum lot size - Other matters related to land subdivision, the filing of plats and the payment of future development costs - Street surfacing and the installation of water, storm and sanitary sewers, public utilities and other community facilities The purpose of all zoning and land use regulations is to promote and improve the public health, safety, convenience and welfare.

A rezoning is required when a property owner proposes to use land for purposes that are not permitted by the current zoning classification. Rezonings always require a public hearing before the Planning Commission and the Board of Supervisors. Caroline County uses a conditional rezoning process. A conditional request proposes to change the existing zoning district classification to another classification, which permits the proposed use. Additionally, it allows the owner to voluntarily proffer (offer) conditions and/or cash payments which may enhance the proposal, address concerns of nearby property owners and mitigate the fiscal impact of the proposed use. Proffers are similar to covenants, in that they "run" with the land. Once the Board of Supervisors has accepted proffers, however, any changes require a proffer amendment request and public hearings before the Planning Commission and Board of Supervisors. For more information,

The Special Exception/Use Permit (SEUP) procedure provides for certain uses which are permitted in a district, but may require conditions or restrictions that make them compatible with surrounding properties. For example, telecommunication towers require a SEUP. The main differences between a special exception/use permit and a rezoning request are that the SEUP is always for a specific use (such as a telecommunications tower or pool hall), and the County can set the conditions for approval of the permit. In a rezoning request, the applicant voluntarily proposes conditions (proffers) that the County can either accept or reject. Special Exceptions/Use Permits always require a public hearing before the Planning Commission and the Board of Supervisors.

Subdivision is the process of creating one or more new lots from an existing parcel. The Department of Planning and Community Development must review subdivision of land and a subdivision plat must be recorded whenever a single parcel is divided into lots. There are some exceptions, such as a family subdivision. The Planning Commission approves the preliminary and final subdivision plats. For more information,

A site plan is a document prepared by an engineer or surveyor, licensed by the Commonwealth of Virginia, which is drawn to scale showing the proposed improvements for a parcel of land. A site plan is required for all proposed land uses except single-family dwellings and non-intensive agricultural operations. All site plans must be submitted to the Department of Planning and Community Development to receive approval. An approved site plan is required before issuance of building or land disturbing permits.

A building/zoning permit is required for all man-made improvements to real property. Man-made improvements include new homes, additions, renovations, remodeling, a change in use (for example, conversion from a home furnishings store to a restaurant) and accessory buildings/structures over 150 square feet. However, if the accessory building/structure is less than 150 square feet and will have electric/plumbing service or is used in conjunction with a home occupation, it will need to have a building/zoning permit.

A certified house location plat is required when you apply for a building/zoning permit for a new home, addition, or an accessory building over 150 square feet on lots less than 3 acres in size. Note: In Lake Land'Or, Lake Caroline, Bridlewood, Tanglewood, Belmont, Ladysmith Village, Pendleton and Caroline Pines, a certified house location plat is required.

In order to get a building/zoning permit, you will need to use an existing plat of your property and draw to scale the proposed location of your house (principal dwelling) and/or the location of any proposed or existing accessory building/structure.

You will need to show the exact distance from each property line to the outside walls of the proposed structure(s). You will also need to show the distance between any proposed accessory building/structure and your proposed house location. The use of distances written as 100 feet or more does not meet the drawn to scale requirement and will result in a delay in processing your permit request.

An accessory building/structure may be any of the following:- Barn- Carport- Detached garage- In-ground or above ground pool, or similar structures not intended to provide living quarters- Storage building/shed (metal, prefab, stick-built)

Note: The following cannot be used as an accessory building/structure:- Camper- Mobile/manufactured home- Recreational vehicle- Semi-trailer- Shipping container- Vehicle or portions of a vehicle

Setback requirements are as follows:- An accessory building/structure has to be at least 5 feet from the rear and side lot lines.- An accessory building/structure has to be at least 10 feet from the principal structure (house).- An accessory building/structure has to be 6 feet from all other accessory buildings/structures on the lot.- Accessory buildings/structures have to be 40 feet from all public rights-of-way, easements and streets.

No, a building permit is not required for a fence/wall. However, if you are constructing a privacy fence/wall it may not exceed 7 feet in height in the rear and side yards. The maximum height of a fence/wall in the front yard is 3 feet. Additionally, on corner lots, all types of fences/walls shall not obstruct sight distance at the intersection.

Rural Preservation (RP) and Agricultural Preservation (AP) Zoning District requirements depend on the zoning district as follows:- Business Signs -the maximum sign height is 20 feet, the aggregate area of all signs is 50 square feet, and only 1 free standing sign per parcel.- Temporary Event Signs- the maximum height is 20 feet, the aggregate area of all signs is 16 square feet, and only 2 signs is permitted on a parcel.- Residential Districts (R-1, R-2, R-3, RR-2, RR-5)- Home Occupation Signs- maximum height is 8 feet, maximum area is 4 square feet, and only 1 sign permitted on a parcel.- Temporary Event Signs-maximum height is 8 feet, maximum area is 4 square feet, and only 1 sign permitted on a parcel.

- License Plates: Specialized and personalized plate orders, including the issuance of motorcycle, permanent trailer, truck, taxicab and local government use plates.- Permits and Placards: Trip permits and overload permits. Original issue of handicapped parking placards.- Return Checks: Full payment of return check fees.- Transcript Requests: Driver transcripts and vehicle transcripts (helpful for those who apply for job where a driver’s transcript is needed initially, submitted periodically or checked by their employer).- Vehicle Titles and Registrations: Original (with or without liens), substitute and replacement titles and title maintenance (to change information on title records, adding/removing of names). Original registrations, renewals (including fleets), transfers, re-issues, and plate surrenders.- Voter Registration Applications

Both. All transactions begin at the Commissioner of the Revenue’s office and then will be finalized at the Treasurer’s Office. Both departments are located at:The Caroline County Administration Building212 N Main StreetBowling Green, VA 22427

You must present a certificate of rabies vaccination, properly executed and signed by the licensed veterinarian performing the vaccination, specifying the date of the vaccination, the date required for revaccination, a brief description of the dog and the name and address of the animal's owner.

Documentation is also required if the dog has been spayed or neutered. For kennel licenses, current rabies vaccination information is required for each dog receiving a kennel tag.

Anyone who has personal property garaged or located in Caroline County. Beginning in 2013, Personal Property tax in Caroline County is prorated and fees will be charged based on the number of months you own the vehicle and live in Caroline County. For example, if you own your boat for the twelve months beginning on January 1, you will be billed for the entire year. If you buy your boat on June 10 you will be billed beginning with June through the end of the year.

The assessed value of personal property is based on a recognized pricing guide if available or a percentage of the original cost. The pricing guide used for motor vehicles is the National Automobile Dealers Association Assessment Guide. The value taken from the book is the trade-in value.

Yes. Beginning in 2013, Caroline County began prorating taxes; therefore, tax on motor vehicles is only due for the months you own the vehicle and had your vehicle registered in the county.

If you are a new Caroline County resident, you will only be taxed for the months you live in Caroline unless the county you moved from is a non-prorating locality. New residents who move to Caroline County from a non-prorating county will not be taxed again on already taxed personal property. Any newly acquired property, after moving to Caroline County, will be taxed in Caroline.

If within the Virginia Department of Motor Vehicles (DMV) records your vehicle is registered with Caroline as the Garage Jurisdiction, you will be billed from Caroline County.

With the change to the proration method of taxation for motor vehicles, trailers, boats, boat motors, motor homes and camping trailers a few items have changed that affect you.

Now, the personal property tax will be prorated on a monthly basis for property you own and/ or have registered in the county. If you sell or transfer a vehicle out of Caroline County, the tax will be adjusted (prorated on a monthly basis) upon notification provided by you to the Commissioner of the Revenue and Department of Motor Vehicles (DMV).

If the tax has been paid, the appropriate amount of tax will be refunded or it may be credited against any of your other personal property taxes due during the same year.

Yes. Taxes are prorated on a monthly basis. The proration ordinance states, “for the purposes of proration, a period of more than 0.5 of a month shall be counted as a full month and a period of less than 0.5 of a month shall not be counted.”

Taxpayers who have vehicles located in Caroline County on January 1 must file with the Commissioner of the Revenue by February 1. Taxpayers having tangible personal property employed in a trade, business, or profession (Furniture, fixtures, machinery and tools) located in Caroline County on January 1 must file an itemized list of the personal property and/or equipment giving the date of acquisition and the original purchase price by February 1.

Taxpayers must also file a tax return by February 1 for mobile homes, campers, boats, outboard motors, farm machinery and aircraft. Property subject to proration must be filed with the Commissioner of the Revenue within 30 days of the purchase or move-in date to Caroline County.

Yes. A late filing penalty of 10% of the tax assessed is imposed and added to the tax bill for returns filed after the deadline. If the assessed tax is less than $10 the late filing penalty is imposed in the amount of the tax. A late filing penalty in the amount of $10 is imposed for assessed tax between $10-$100.

If a vehicle is registered with the Department of Motor Vehicles (DMV) indicating that a Caroline County jurisdiction or you filed a return last year, there will be a form set mailed to you detailing each motor vehicle, trailer or boat filed the previous year. The preprinted information on these forms should be changed if incorrect.

Since assessment is based on information you provide, if none is provided, the Commissioner of the Revenue is required by law to assess the property based on the best information available which will result in a tax due on June 5 and December 5. If information regarding property subject to proration is not provided, a bill will be issued based on the best information available and payable at least 30 days after the bill date. This is called a statutory assessment.

This message indicates that taxes on personal property, whether a vehicle, boat, motor home, etc., in your name or that you co-own(ed) is currently delinquent or outstanding. This message and the amount due are printed on all personal property tax bills associated with the owner or owners. The personal property tax bill will read XX – XX after Delinquent Taxes stating the year or years in which back taxes are owned. For example, taxes owed in 2010 - 2012 are shown as “Delinquent Taxes 10 - 12”.

Within Virginia: If you move to a non-prorating county within Virginia, you will be liable to Caroline County for the full year. If you move to a prorating county, you will still be liable to Caroline County only for the months that the vehicle was garaged in Caroline County based on the notification to the Virginia Department of Motor Vehicles (DMV) of the move date.

Outside Virginia: If you move outside Virginia, you are liable to Caroline County for the months the vehicle is registered with DMV as garaged in Caroline County. To avoid problems, make sure you cancel your Virginia tags and register in your new state of residence as soon as possible following your move.

New residents who move to Caroline County are taxed on personal property from the date of their move. If you moved from a non-prorating Virginia locality, you will be liable to that jurisdiction for the entire year since Caroline County is prorating.

Yes. A penalty of 10% of the assessed tax, not the net tax due after tax relief, will be added to the taxes due. In addition, interest will be due on both the tax and penalty, at a rate of 10% per annum until paid. The county will not issue county decals while any personal property taxes remain unpaid.

A supplemental bill is a correction to your tax bill or a new item that has been brought into Caroline County during the year. This can be from records of registered property with the Virginia Department of Motor Vehicles (DMV), Virginia Department of Game and Inland Fisheries or Caroline County. Supplemental bills are issued on a bimonthly basis so you may receive multiple bills per year.

You need to contact the Commissioner of the Revenue. You can register your vehicle with them online. If you have questions regarding registering your vehicle, please call the Commissioner of the Revenue’s office at 804-633-1087 or fill out the online form.

No. You would not be taxed in Caroline on personal property registered in the name of the service person, their spouse or both. However, personal property registered jointly with a non-military member other than your spouse would be taxable both for personal property taxes and county decals if the same tax was not paid to their legal domicile. Military personnel must present a copy of the current leave and earnings statement.

If your vehicle has over 100,000 miles on it, it may qualify for the high mileage reduction and you may apply for a reduction from your personal property taxes. To apply, you must submit your latest state inspection receipt for the vehicle with your annual personal property form by February 1 of each year to: The Commissioner of the Revenue’s OfficeP.O. Box 819Bowling Green, VA 22427

Note, the discount only applies when a copy of your latest state inspection receipt is filed on or before February 1 of each year.

The high mileage assessment reduction will be taken from the National Automobile Dealers Association (NADA) January 1 official guide. The amount of the assessment reduction will vary according to the class and age of the vehicle. The value shown in the NADA mileage table will be adjusted from the assessed value. The personal property tax rate will then be applied to the reduced assessment.

Please note, the high mileage reduction does not apply to motorcycles, motor homes, large trucks or trailers.

Motor homes, trailers and farm use vehicles do not qualify. In addition, if you can answer yes to any of the following questions, your motor vehicle is considered by State Law to have a business use and does not qualify for the Car Tax Relief:- Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer?- Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?- Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?- Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?

Every 4-6 years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia. An appraisal firm is contracted to reappraise every parcel at its fair market value, which is based upon a sales study completed by the appraisal company. These assessments are effective for 4 years unless a change is made such as boundary adjustments, division of property, change in zoning, court orders or new construction.

The Attorney General's office opined that values adopted by the Board of Assessors who oversees the reassessment cannot be changed until the next reassessment without changes being made in the size of the property, rezoning, or new construction.

The last general reassessment was conducted during 2010 and became effective January 1, 2011. The next one will be conducted during 2015 to become effective January 1, 2016 in accordance with current county code.

When the reassessing of each parcel has been completed, the Board of Assessors holds hearings. At the completion of their hearings, a Board of Equalization is established to review any complaints. Once the Board of Equalization has completed its duties, the only option is to petition the Circuit Court in accordance with Section 58.1-3984 of the Code of Virginia.

Taxes on all real estate will be due in equal semi-annual payments on June 5 and December 5 based on the assessed value January 1. Corrections to the original assessments are taxed as supplemental tax bills. These are billed at various times during the year, due 30 days after the billing. A supplement for new construction during the year will be billed in January of the following year, due 30 days after the billing.

The real estate tax bills are based on the land book prepared by the Commissioner of the Revenue. Changes to the land book take place when there is a transfer of ownership of property. The Commissioner's Office obtains deed transfers, deeds of correction, and other records from the Clerk of the Circuit Court.

The Commissioner of the Revenue prepares the land book based on property ownership and assessed values as of January 1. If a property transfers ownership before the 1st half of the bill, every effort is made to update the real estate records so that the tax bill is sent in care of the new owner. All transfers of property ownership prior to the second half billing are updated for those bills.

Yes. A local vehicle registration fee (also called a vehicle license fee) is imposed on vehicles normally garaged, stored, or parked in the county. The vehicle license fee is listed on the personal property tax bill. The fee is collected as general revenue which is budgeted and appropriated by the Board of County Supervisors. The county vehicle license fee does not apply to the Town of Bowling Green residents. Residents of the Town of Bowling Green should register their vehicles with both Caroline County and the Town of Bowling Green. Beginning in 2011, Caroline County did move to a permanent decal system, so the decal does not have to be replaced every year.

No. If you sell the vehicle on which you bought a current county decal and have purchased another vehicle, you must remove the county decal from the vehicle being sold or traded. Within 30 days, present the new registration by mail to the Office of the Treasurer, as well as, the old decal, or parts thereof.

A new decal will be issued for $3 provided that no personal property taxes are outstanding. If applying in person, present the new registration to the Commissioner of the Revenue to register your vehicle with the county and bring the old decal, or parts thereof, to the Treasurer’s Office to purchase the transfer decal. A transfer decal is $3 and all personal property taxes must be paid to have a decal issued.

Yes. The back of your state registration instructs you to notify the Department of motor Vehicles (DMV) of the disposition of the vehicle by returning the registration card. You will also need to notify the Commissioner of Revenue's Office. If you don't notify them they will not remove your old vehicle and they will be obligated to continue to tax you. This is an important detail with proration since the tax is adjusted upon notification.

No. You will need to exchange it for a Caroline County decal within 30 days. There is a $3 transfer fee when presented with the old decal, parts thereof or proof of payment for the vehicle registration fee in that jurisdiction.

No. You may obtain a free decal for each vehicle registered or leased in the name of the service member, their spouse or both. Both the spouse and the service member must claim another state as their state of legal residency and you must present a copy of the current leave and earnings statement to receive a decal.

However, if the vehicle is registered jointly with a non-military member other than your spouse, you will be charged the appropriate fee for each decal.

The Treasurer’s Office is open Monday - Friday from 9 a.m. - 5 p.m. However, the Department of Motor Vehicles (DMV) services are only available from 9 a.m. - 4:30 p.m., Monday - Friday. Please note, the Treasurer’s office does observe all state holidays. To see if we are closed, please check the Treasurer's page.

Yes, we do offer prepayment plans for your real estate and personal property bills. The prepayment option allows you to make tax payments weekly, monthly or quarterly. Prepayment plans help citizens spread out the cost of their taxes by allowing them to prepay all or part of their bill before the June 5 and December 5 deadlines. Prepayment plans can be paid online or with a check or money order.

To pay with check or money order, print out the prepayment voucher and mail it with payment to:The Treasurer’s OfficeP.O. Box 431Bowling Green, VA 22427

Taxes from previous years must be paid in full in order for a prepayment plan to be established. Payments are applied to the oldest bill 1st. Please note, prepayment vouchers are not for delinquent tax bills. To discuss payment plans for delinquent accounts, please contact our Compliance Department at 804-633-5045.

We offer numerous options for residents to pay their bills including: - In person at the Treasurer’s Office in Bowling Green and both Caroline County branches of Union First Market Bank (Bowling Green and Ladysmith) - By mail - Online with e-treasurer - By telephone with Official Payments - Pre-payment and automatic bank draft options.